What is taşeronluk?
In Turkish business and labour parlance, taşeronluk (subcontracting) broadly refers to the practice of contracting out a portion of work to a third party — often used interchangeably with alt işveren but with broader popular usage. Strictly under 4857 sayılı İş Kanunu Article 2(6)-(7), the legally regulated relationship is “asıl işveren — alt işveren ilişkisi.” “Taşeron” is the common-usage term; “alt işveren” is the statutory term.
Statutory framework
- Auxiliary or technologically specialised work only: not all operations can be subcontracted.
- Written contract: required between asıl işveren and alt işveren.
- Joint and several liability: principal liable for subcontractor’s worker obligations.
- Registration: per Alt İşverenlik Yönetmeliği — notification to Çalışma ve Sosyal Güvenlik Bakanlığı within 30 days.
Public sector reform
Following Decree Law (KHK) 696 (December 2017), most public-sector subcontracted workers were transferred to permanent staff status as “sürekli işçi” via cadre formula. The reform addressed long-standing worker complaints about asymmetric conditions and short renewal cycles in public taşeronluk. Private sector taşeronluk remains regulated under the standard alt işveren framework.
Yargıtay disputes — muvazaa
Yargıtay (especially 9. and 22. Hukuk Daireleri) examines whether the taşeronluk arrangement is real or a sham (muvazaalı). Indicators of sham: principal’s supervisors directing subcontractor workers, no technological/auxiliary basis, prior employment by principal in same role, lack of independent operations. Sham finding deems workers principal’s employees from day one with full retroactive claims.
Türk uygulamasında ihale ve KİK
Kamu İhale Kanunu (KİK) kapsamında hizmet alımı ihaleleri “personel çalıştırılmasına dayalı” olarak değerlendirildiğinde 696 KHK reform sonrası önemli ölçüde sınırlandırıldı. Özel sektör ihalelerinde taşeronluk hâlâ yaygındır ancak iş sağlığı/güvenliği, çevre, KVKK uyum riskleri zincirde aktarılır.
Do: structure taşeron arrangements with documented technological/auxiliary basis; ensure independent management; comply with notification rules.
Don’t: conflate “taşeron” usage with statutory compliance — Yargıtay assessment is based on substance, not labels.